If an existing EA is convected of a felony?

[erchess]

I would agree with Luis and my post was clumsily put.

I don't believe that's correct. An EA can be placed on inactive status, lose status because of failure to satisfy requirements for renewal, or lose status because of failure to apply for renewal. An EA who has lost enrollment status cannot use the Enrolled Agent designation and cannot represent taxpayers before the IRS. But their ability to charge to prepare a tax return has not been taken away.

I had in mind disbarred or suspended EAs rather than someone who failed to satisfy requirements for or failed to apply for renewal.

However, let's be clear. I believe that a preparation or efiling firm may not hire a disbarred or suspended EA in any capacity whatever, not even to clean the parking lot. I also believe that a disbarred or suspended EA may not prepare for money or Efile a return.

[erchess]

Related Issue

Is there any wiggle room in the system for an EA who has been convicted of a Felony to argue that the law he broke is unreasonable and therefore he should not be disbarred or suspended? I don't even want to raise a particular issue because my point is not to start debate about whether a particular law we currently have is reasonable or not. I do realize that as a practical matter the argument would not succeed unless either the Administration or a majority on the Supreme Court was at that moment sympathetic to efforts to change the law in question.

Also, is there any wiggle room in the system for such an EA to argue that the conviction was wrong and he was somehow innocent even though the courts held otherwise? Again, I don't want to open discussion of a particular case but we all know that there are from time to time loud cries from various quarters that a particular defendant received an unjust outcome.